Abstract: This paper analyzes the specific meaning of carbon neutrality and related concepts that are easily confused, summarizes the technical path to achieve carbon neutrality, and theoretically sorts out the economic and employment impacts of carbon neutrality. It points out that energy transformation, carbon tax, carbon offset, and carbon technology are important paths to achieve carbon neutrality. The realization of the goal of carbon neutrality depends on the research and application of technologies such as carbon capture and storage. Voluntary carbon offset is only an auxiliary tool. In addition, the impact of achieving carbon neutrality on economic development and employment is complex, and it requires comprehensive consideration of various factors such as energy transformation, environmental regulation, and technological innovation. Based on this, this paper discusses the current controversies surrounding the issue of carbon neutrality and points out future research directions.